[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-106-1-land-tax-law-024":3},{"subject":4,"subjectSlug":5,"subjectKicker":6,"subjectShort":7,"subjectMcqNote":8,"question":9,"related":25,"sameNumber":50,"hasEssay":24},"土地法與土地相關稅法概要","land-tax-law","土地法與土地稅法 · Land & Land Tax","土地法與土地稅法","105–106 年 40 題(每題 1.25 分)、107 年起 25 題(每題 2 分)",{"id":10,"webId":11,"year":12,"session":13,"subject":4,"number":14,"stem":15,"options":16,"answer":21,"answerNote":22,"lawYear":12,"explanation":23,"freq":13,"indexable":24},"house-106-1-土地法與土地相關稅法概要-024","house-106-1-land-tax-law-024",106,1,24,"下列有關違反區域計畫管制使用土地者之處罰規定，何者錯誤？",{"A":17,"B":18,"C":19,"D":20},"由該管直轄市、縣（市）政府處新臺幣 6 萬元以上 30 萬元以下罰鍰","經限期變更使用、停止使用或拆除地上物恢復原狀而不遵從者，得按次處罰","經限期變更使用而不遵從者，並得停止供水、供電、封閉、強制拆除或採取其他恢復原狀之措施","不依限變更土地使用者，除依強制執行法辦理外，並得處 6 個月以下有期徒刑或拘役","D",null,"本題考點：違反區域計畫土地使用管制的處罰體系——罰鍰額度、按次處罰、停止供水供電等強制措施，以及刑罰段落所援引的執行法律名稱。\n【正解理由】《區域計畫法》關於違反區域計畫土地使用管制之處罰，先由該管直轄市、縣（市）政府科處罰鍰，並得限期令其變更使用、停止使用或拆除地上物恢復原狀；經限期而不遵從者，得按次處罰並得採取停止供水、供電、封閉、強制拆除等恢復原狀措施；至於併課刑罰的那一段，其所稱併行辦理的執行法律為行政執行法。本項寫成「除依強制執行法辦理外」，把公法上義務的執行依據換成民事執行的法律，敘述與規定不符；本題問的是何者錯誤，故選 D。\n【逐項排除】\n(A) 正確。罰鍰由該管直轄市、縣（市）政府處新臺幣 6 萬元以上 30 萬元以下，與規定相符。\n(B) 正確。經限期變更使用、停止使用或拆除地上物恢復原狀而不遵從者，得按次處罰。\n(C) 正確。不遵從者並得停止供水、供電、封閉、強制拆除或採取其他恢復原狀之措施，費用由義務人負擔。\n(D) 錯誤所在。刑罰段落併行適用的是行政執行法而非強制執行法。\n【記憶點】行政管制的義務用行政執行法推動，強制執行法管的是民事債權。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-106-1-land-tax-law-023","下列何者為撤銷徵收之原因？",23,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-106-1-land-tax-law-025","下列何者非區域計畫法規定區域計畫得隨時檢討變更之原因？",25,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-106-1-land-tax-law-022","被徵收之土地，有下列何種情形時，原土地所有權人得於徵收公告之日起 20 年內，向該管直轄市或縣（市）主管機關申請照原徵收補償價額收回其土地？",22,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-106-1-land-tax-law-027","依都市計畫法第 22 條規定，下列何者非細部計畫應以細部計畫書及細部計畫圖應表明之事項？",27,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-106-1-land-tax-law-021","土地稅法規定農業用地移轉與自然人時，得申請不課徵土地增值稅。此處所稱農業用地，下列規定何者錯誤？",21,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-106-1-land-tax-law-028","重新實施地籍測量時，已依法設立界標之土地所有權人，於重測結果公告後認為測量結果有錯誤者，應如何辦理？",28,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-024",114,"依土地稅法規定，土地所有權人申請自用住宅用地，其地價稅按千分之二計徵，下列敘述何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-land-tax-law-024",113,"依房屋稅條例規定，下列有關自住使用之住家用房屋適用 1.2%計徵房屋稅之要件，何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-land-tax-law-024",112,"依土地稅法之規定，主管稽徵機關得指定土地使用人負責代繳其使用部分之地價稅或田賦，下列何項非屬所規範者？",{"webId":64,"year":65,"stem":66,"number":14},"house-111-1-land-tax-law-024",111,"下列何者不屬於平均地權條例獎勵土地所有權人自行辦理市地重劃事業之獎勵事項？",{"webId":68,"year":69,"stem":70,"number":14},"house-110-1-land-tax-law-024",110,"依所得稅法規定，個人出售自住房屋、土地，依規定繳納之稅額，申請房地合一所得稅重購退稅之敘述，下列何者錯誤？",1786689133442]